This is an oral order allowing a writ petition where the parties consented to grant the same relief as in Jyoti Sareen vs. Union of India. The impugned income tax notice was quashed.
Quashing of notice dated 06.04.2023 issued under Section 148 of the Income Tax Act, 1961, along with consequential proceedings.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Sr. No.209
CWP-9510-2023 Date of decision: 10.09.2026
Mukesh Gupta
….Petitioner
Versus
Union of India and others
….Respondents
CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MR. JUSTICE SUNISH BINDLISH
Present: Mr. Anirudh Garg, Advocate and Mr. Rishab Singla, Advocate for the petitioner.
Ms. Gauri Neo Rampal, Sr. Standing Counsel (through VC) for the respondents.
* * *
DEEPAK SIBAL, J. (Oral)
(DEEPAK SIBAL) JUDGE
(SUNISH BINDLISH) JUDGE
September 10, 2026 Jyoti 1
Whether speaking/reasoned Yes/No Whether reportable Yes/No
JYOTI SHARMA 2026.09.13 14:29 I attest to the accuracy and authenticity of this document
1 issue framed by the court
Whether the notice issued under Section 148 of the Income Tax Act, 1961 should be quashed by virtue of a judicial precedent.
Colour shows how this judgement treated each authority
Jyoti Sareen vs. Union of India and othersFollowed¶1,2
CWP-15791-2024 – Jyoti Sareen vs. Union of India and others
1 provisions across 1 enactments
Mukesh Gupta
Union of India
Deepak Sibal
Sunish Bindlish
As recorded by the court registry
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
